Moses
Numbers 1:19ESV·traditional attribution

as the LORD commanded Moses. So he listed them in the wilderness of Sinai.

Matthew Henry Presbyterian @wholebiblehenry

We have here the speedy execution of the orders given for the numbering of the people. It was begun the same day that the orders were given, The first day of the second month; compare Num 1:18 with Num 1:1. Note, When any work is to be done for God it is good to set about it quickly, while the sense of duty is strong and pressing.

Commenting on Numbers 1:17-43

John Gill Reformed Baptist @doctorgill

As the Lord commanded Moses,.... In this Moses and David differed in numbering the people of Israel; the one did it by an express command from God, and in obedience to it; the other without one, and against his will, Ch1 21:17, so he numbered them in the wilderness of Sinai; where they now were when this order was given, Num 1:1; and from whence...

Jamieson-Fausset-Brown Reformed @jfbcommentary

As the Lord commanded Moses, &c.--The numbering of the people was not an act sinful in itself, as Moses did it by divine appointment; but David incurred guilt by doing it without the authority of God. (See on Sa2 24:10).